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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Proceedings of The International Conference on Business and Economics
Nancy Mayriski Siregar
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Effect of Gross Domestic Product and Inflation on Value-Added Tax Revenue in Indonesia Tengku Eka Susilawaty; Nancy Mayriski Siregar; Rifqy Cheviandri
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2211

Abstract

This study aims to explore and empirically test the impact of Gross Domestic Product (GDP) and inflation on value-added tax (VAT) receipts. The research was conducted in Indonesia over the period from 1993 to 2022, using a sample of 30 observations on GDP, inflation and VAT. The sampling method employed was non-probability sampling with a saturation sampling technique, where the entire population was used as the sample. The analysis technique applied was multiple linear regression. The results indicate that, individually, GDP has a significant effect on VAT receipts (t-value > t-table) 2.064 > 2.059; an increase in GDP is likely to enhance VAT receipts due to the increase in household income, which supports the consumption of goods and services. In contrast, inflation does not have a significant effect on VAT receipts (t-value < t-table) 1.470 < 2.059; despite rising inflation, VAT receipts remain stable due to government policies on price controls, subsidies, and other measures to stabilize prices. Collectively, GDP and inflation together account for 98.2% of the effect on VAT receipts. Future research is recommended to include additional variables from both internal and external factors, such as government policies or global economic conditions, to gain a deeper understanding of other determinants affecting VAT receipts beyond GDP and inflation.
Kewajiban Perpajakan Yang Melekat Pada Entitas Pendidikan : - Nancy Mayriski Siregar; Desi Triana Munthe
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1184

Abstract

Pendidikan sangat penting bagi kita semua karena dengan pendidikan dapat menambah wawasan dan mencerdaskan kita. Semua keluarga di Indonesia menginginkan anggota keluarganya mempunyai pendidikan sampai jenjang yang paling tinggi, dalam rangka memenuhi kebutuhan pendidikan warga Indonesia terutama di kota kota besar maka banyak didirikan yayasan untuk mengelola pendidikan Taman Kanak Kanak , Sekolah Dasar, Sekolah Menengah Pertama, Sekolah Menengah Atas sampai Perguruan Tinggi.Untuk mendirikan yayasan harus memenuhi ketentuan Undang-undang tentang Yayasan selain itu juga harus mengikuti ketentuan yang lain diantaranya ketentuan perpajakan.
ANALYSIS OF VALUE ADDED TAX CALCULATION AT PT. ROGANDA GRACIA ARTHA Rifki Nandar Febriyan; Junawan; Nancy Mayriski Siregar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1105

Abstract

This study aims to analyze the calculation and reporting of Value Added Tax (VAT) at PT. Roganda Gracia Artha, a service and trading company in Medan City that has been confirmed as a Taxable Entrepreneur (PKP). VAT is an indirect tax that has a large contribution to state revenue, so its management must be carried out appropriately in accordance with statutory provisions, especially Law No. 42 of 2009. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation of the company's finance and taxation departments. This study was conducted to determine the extent of the company's accuracy and compliance in calculating, collecting, depositing, and reporting VAT during the 2024 tax year. The results of the study indicate that PT. Roganda Gracia Artha experiences problems in reporting and recording VAT, such as overpayments almost every month, inconsistencies in reporting times with the actual tax period, and a lack of staff understanding of the tax invoice mechanism and e-SPT reporting. This has implications for potential losses and administrative sanctions from the tax authorities. Therefore, it is necessary to improve the internal control system, human resource training, and more optimal use of information technology to ensure that the implementation of tax obligations is more effective and in accordance with applicable regulations.
IMPLEMENTATION OF TAX PLANNING IN VILLAGE FUNDS Nancy Mayriski Siregar; Nur Aliah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.905

Abstract

Tax Planning is a mandatory fiscal business strategy in such a way that the fiscal burden that is borne can be paid to a minimum. The data used is primary data, namely data from original sources and collected specifically, consisting of village profiles and budget plans for paving roads. The analysis technique used is descriptive quantitative. The method of data collection is documentation and direct interview methods. This research proves that the application of Tax Planning for Income Tax Article 22 and PPN is proven to be able to minimize the fiscal burden.
Co-Authors Desi Triana Munthe Junawan Junawan Nur Aliah Rifki Nandar Febriyan Rifqy Cheviandri Tengku Eka Susilawaty